The New York Department of Taxation and Finance issued an advisory opinion on charges for interior lighting design services.
New York generally taxes interior design services. This includes lighting design and other related services. If an interior designer only provides renderings and plans, the sale is taxable where the plans are delivered. It does not matter if the plans and renderings are delivered in electronic form. If delivered outside of New York, the renderings and plans are not subject to New York taxes. However, if the renderings or plans are later used in New York, they are subject to New York use tax.
When renderings or plans are sold for a single price with a service such as on-site advice, the whole transaction is considered to be delivered when and where the service is provided. If the on-site advice occurs in New York, it is taxable in New York. If the plans and the services are charged separately, the service is still taxable if it occurs in New York, but the two will be considered separately. For example, if the service occurs in New York, it is taxable, but the plans are not taxable if they are delivered out of the state.